International journal of public policy and administration research最新文献

Tax progressivity and its influence on tax collection levels in Mexico, 1992-2016 1992-2016 年墨西哥税收累进性及其对税收水平的影响

International journal of public policy and administration research Pub Date : 2024-05-06 DOI: 10.18488/74.v11i2.3743

Odette V. Delfín-Ortega, Jose Cesar Navarro-Chavez, Noemi Ramirez Sepulveda

{"title":"Tax progressivity and its influence on tax collection levels in Mexico, 1992-2016","authors":"Odette V. Delfín-Ortega, Jose Cesar Navarro-Chavez, Noemi Ramirez Sepulveda","doi":"10.18488/74.v11i2.3743","DOIUrl":"https://doi.org/10.18488/74.v11i2.3743","url":null,"abstract":"This study aims to examine the impact of income tax and VAT progressivity on Mexico’s tax collection. In Mexico, tax collection has persistently remained at notably low levels, attributed in part to the perceived inequity within the tax system. Initially, we compute the progressivity of income tax and VAT to ascertain the average percentage increase in these taxes relative to a 100% rise in income. Results indicate income tax's progressive nature, contrasting with VAT's regressive pattern. Subsequently, employing a time-series model, we analyze the influence of income tax and VAT progressivity on tax collection. Our findings reveal a positive correlation between fiscal progressiveness and tax collection levels over both short and long terms. These findings offer practical implications, suggesting that leveraging the insights from this research could fortify tax policies, thereby enhancing tax revenues and contributing to improved income distribution. The analysis underscores the importance of considering the level of progressivity in income tax and VAT rates for enhancing tax collection in Mexico. By leveraging progressive taxation policies, policymakers can potentially boost tax revenues while promoting a more equitable distribution of income. Furthermore, an increase in tax collection can potentially support public programs and services benefiting society as a whole, thus enhancing overall welfare.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"50 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141007973","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impact of corruption on auditor independence: The case of gifts and discounts 腐败对审计师独立性的影响：礼品和折扣案例

International journal of public policy and administration research Pub Date : 2024-04-09 DOI: 10.18488/74.v11i2.3711

Neef Alwadani, Khaled S. Aljaaidi

{"title":"The impact of corruption on auditor independence: The case of gifts and discounts","authors":"Neef Alwadani, Khaled S. Aljaaidi","doi":"10.18488/74.v11i2.3711","DOIUrl":"https://doi.org/10.18488/74.v11i2.3711","url":null,"abstract":"This study investigates the correlation between auditors' acceptance of gifts and discounts (AGD) and the potential undermining of auditor independence, akin to bribery. Bribery usually encompasses the exchange of valuable items, such as money, gifts, or favors, in return for influence or favors. Both \"gifts\" and \"discounts\" have the potential to constitute bribery, depending on the circumstances. Therefore, in specific contexts, the giving or receiving of gifts and discounts might be viewed as bribery if their intention is to unduly influence someone's actions or decisions. This study comprises a final sample of 62 audit firms in Saudi Arabia. The simple regression results highlight a significant negative correlation between auditors' perceptions of accepting gifts and discounts, and their independence. The act of receiving gifts and benefits establishes a close tie between auditors and their clients, influencing auditors’ behavior. The study suggests that the higher the value of a gift or benefit, the more pronounced the threat to auditor independence. Furthermore, even minimal gift and discount arrangements have a significant impact on auditor independence. The insights gained from this study can be of substantial value to the accounting and auditing professions, audit firms, standards setters, and auditing regulators, fostering a deeper understanding of the degree to which gifts and discounts affect auditor independence.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"14 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140727030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Service innovation in public health: A case study of an Indonesian local government 公共卫生服务创新：印度尼西亚地方政府案例研究

International journal of public policy and administration research Pub Date : 2024-04-05 DOI: 10.18488/74.v11i1.3705

Muhammad Yunus, Karisma, A. Yani, Gita Susanti, Nuralamsyah Ismail

{"title":"Service innovation in public health: A case study of an Indonesian local government","authors":"Muhammad Yunus, Karisma, A. Yani, Gita Susanti, Nuralamsyah Ismail","doi":"10.18488/74.v11i1.3705","DOIUrl":"https://doi.org/10.18488/74.v11i1.3705","url":null,"abstract":"This study aims to investigate the innovation and efficacy of the integrated 112 Call Centre service in Parepare City, Indonesia, precisely in delivering healthcare services to the local population. The study aims to comprehend the effects of the Call Centre 112 service, its assimilation by the community, and the obstacles encountered during its execution. The study employs a qualitative methodology to elucidate the nature of service innovation and its effects on the community. The analysis assesses the comparative benefits, compatibility, level of difficulty, and feasibility of implementing the Call Centre 112 service. Furthermore, the study examines the obstacles the local government encounters in implementing service innovation and enhancing service quality. The study's findings demonstrate that the community has responded favourably to the Call Centre 112 service, which has exhibited encouraging patterns in assisting patients, particularly during the COVID-19 pandemic. The service has demonstrated a comparative advantage in terms of compatibility, trialability, and observability, which has contributed to its success in delivering prompt health care to the residents of Parepare City. Nevertheless, the report also underscores difficulties associated with public awareness and comprehension of the program. This research enhances the academic discourse on service innovation in public administration by offering valuable insights into the effects and difficulties associated with the implementation of the 112 Call Centre service in the health sector. The results have practical consequences for local governments and public health agencies, highlighting the significance of visibility and community acceptance in effectively carrying out healthcare advancements.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"21 S3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140737300","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial reporting quality and the performance of firms in Sub-Sahara Africa: The mediating role of firms’ characteristics 非洲撒哈拉以南地区公司的财务报告质量和业绩：公司特征的中介作用

International journal of public policy and administration research Pub Date : 2024-02-28 DOI: 10.18488/74.v11i1.3659

Onatuyeh Edwin Aruobogha, Aniefor Sunday Jones, Orife Catherine Ogheneovo

{"title":"Financial reporting quality and the performance of firms in Sub-Sahara Africa: The mediating role of firms’ characteristics","authors":"Onatuyeh Edwin Aruobogha, Aniefor Sunday Jones, Orife Catherine Ogheneovo","doi":"10.18488/74.v11i1.3659","DOIUrl":"https://doi.org/10.18488/74.v11i1.3659","url":null,"abstract":"The purpose of this study is to test the validity of the mediating role of firms’ characteristics and its consequences on the financial reporting quality and performance of publicly quoted firms in sub-Saharan Africa. The study employed a quantitative approach and tested an existing theory by formulating relevant hypotheses. Measures of firms’ characteristics include the statistic factor (size) and dynamic factors (return on assets and return on equity as dependent variables; and discretionary cash flow from operating activities less net profit as an independent variable). The sample size consists of one hundred and twelve (112) public firms quoted on stock exchanges in three (3) sub-Saharan African countries from 2012 to 2022. Data obtained were analyzed using fixed effect and random effect panel data regression and structural equation modeling. The results revealed that financial reporting quality positively and insignificantly affects performance. However, financial reporting quality and firms’ performance were found to be positively and significantly affected when firms’ characteristics (size) were introduced. The implication of these results is that financial reporting quality alone cannot lead to an increase in firms’ performance. The size of the firm should be given due consideration to guarantee increased firm performance via high-quality financial reporting. Moreover, the results of this study are expected to offer information to the management of firms, enabling them to fulfill the condition of quality financial reporting so that investors and analysts of capital markets can benefit from determining informed investment decisions.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"25 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140420217","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impression of information system internalization on the sustainability of the quality of financial reports and their impact on local government performance 信息系统内部化对财务报告质量可持续性的影响及其对地方政府绩效的影响

International journal of public policy and administration research Pub Date : 2023-10-24 DOI: 10.18488/74.v10i3.3505

Fikry Karim, Supriadi Laupe, Femilia Zahra, Irdiansyah Latowale

{"title":"The impression of information system internalization on the sustainability of the quality of financial reports and their impact on local government performance","authors":"Fikry Karim, Supriadi Laupe, Femilia Zahra, Irdiansyah Latowale","doi":"10.18488/74.v10i3.3505","DOIUrl":"https://doi.org/10.18488/74.v10i3.3505","url":null,"abstract":"This study discusses a research gap concerning the incorporation of information technology in regional financial management. Specifically, it examines the factors influencing the implementation of information technology, including coercive, mimetic, and normative pressures, and their effects on the performance of regional financial management in the city of Palu. This research employs a quantitative approach. The utilization of a quantitative approach in this study can offer a suitable implementation model for all local governments to establish sustainable performance alignment. The participants in this study consisted of individuals who utilised the regional financial information system for all local government agencies in the city of Palu, as well as the heads of these government agencies. Questionnaires were distributed to the intended respondents online via the Google Form application, so that 81 responses were obtained from users of the regional financial information system in all agencies in the city of Palu and heads of agencies. The analysis tool used is the structural equation model with the help of WarpPLS 7.0 software. The results of the study show that coercive and normative pressure can affect the success of information technology implementation in local government environments. Institutionalization of information technology within the local government environment can improve the performance of regional financial management.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"58 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135322471","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A comparative study of regional government in Central Java, Indonesia, public service innovation capacity management model for regional government 印尼中爪哇地区政府公共服务创新能力管理模式比较研究

International journal of public policy and administration research Pub Date : 2023-09-27 DOI: 10.18488/74.v10i2.3487

Raden Slamet Santoso, Hardi Warsono, Retno Sunu Astuti, Ida Hayu Dwimawanti

{"title":"A comparative study of regional government in Central Java, Indonesia, public service innovation capacity management model for regional government","authors":"Raden Slamet Santoso, Hardi Warsono, Retno Sunu Astuti, Ida Hayu Dwimawanti","doi":"10.18488/74.v10i2.3487","DOIUrl":"https://doi.org/10.18488/74.v10i2.3487","url":null,"abstract":"The objective of this study was to provide insight into the characteristics and approaches employed by regional governments in promoting innovations in public services. The present study employed a qualitative research methodology and comparative techniques to examine evidence obtained from specific regional governments in Central Java, Indonesia, namely Surakarta City, Banyumas Regency, and Pekalongan Regency. The analysis focused on Law No. 23 of 2014, which stipulates that regional governments in Indonesia are required to actively promote innovative practices in the provision of public services. Based on the public innovation management model, the development of public service innovation is determined by four main factors: (1) Innovative leadership; (2) Quality of the workforce; (3) System and structure; and (4) External influences. The empirical result shows that each regional government in Central Java has characteristics that are determined by five primary aspects: (1) Innovative leadership; (2) Regulation and policy; (3) Quality of workforce; (4) Organizational structure; and (5) external networks that should be supported by harnessing IT-based innovation management. Additionally, we proposed a prospective model for managing the capacity of public service innovation at the local level, which might potentially be adopted by other regional governments within Indonesia.","PeriodicalId":488887,"journal":{"name":"International journal of public policy and administration research","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135586673","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0